https://www.taxtmi.com/caselaws?id=434698 TDS credit cannot be denied merely because the deduction was reflected in the PAN of a deceased person, where the corresponding income has already been included and assessed in the legal heir's hands. Rule 37BA of the Income-tax Rules, 1962 supports credit to the person in whose hands the income is assessable, and this prevents double taxation of the same income. The assessing officer was directed to verify the relevant Form 26AS quarters and allow the credit. The legal heir therefore obtained relief against denial of TDS credit on income taxed in his hands. en-us Tue, 31 Jan 2023 00:00:00 +0530 Thu, 02 Mar 2023 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434698 TDS credit cannot be denied merely because the deduction was reflected in the PAN of a deceased person, where the corresponding income has already been included and assessed in the legal heir's hands. Rule 37BA of the Income-tax Rules, 1962 supports credit to the person in whose hands the income is assessable, and this prevents double taxation of the same income. The assessing officer was directed to verify the relevant Form 26AS quarters and allow the credit. The legal heir therefore obtained relief against denial of TDS credit on income taxed in his hands. Case-Laws Income Tax Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434698